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Abacus

2001 - 2017

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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2017, volume 53, issue 3

Current Issues and Controversies in Real Estate Finance pp. 299-303 Downloads
Stewart Jones
The Contribution of Foreign Real Estate Investment to Housing Price Growth in Australian Capital Cities pp. 304-318 Downloads
Ross Guest and Nicholas Rohde
Why Do Overconfident REIT CEOs Issue More Debt? Mechanisms and Value Implications pp. 319-348 Downloads
Kelvin Jui Keng Tan
Investing in Real Estate Debt: Is it Real Estate or Fixed Income? pp. 349-370 Downloads
Maarten Spek
The Interrelationships between REIT Capital Structure and Investment pp. 371-394 Downloads
Jamie Alcock and Eva Steiner
Can Real Estate Investors Avoid Specific Risk? pp. 395-430 Downloads
Andrew Baum and Nick Colley

2017, volume 53, issue 2

Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda pp. 159-179 Downloads
Martina K. Linnenluecke, Jacqueline Birt, Xiaoyan Chen, Xin Ling and Tom Smith
Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets pp. 180-210 Downloads
Willoe Freeman, Peter Wells and Anne Wyatt
Why Do Canadian Firms Cross-list? The Flip Side of the Issue pp. 211-239 Downloads
Andreas Charitou and Christodoulos Louca
Extreme Uncertainty and Forward-looking Disclosure Properties pp. 240-272 Downloads
Julia Krause, Thorsten Sellhorn and Kamran Ahmed
Unexpected Inflation, Capital Structure, and Real Risk-adjusted Firm Performance pp. 273-298 Downloads
Jamie Alcock and Eva Steiner

2017, volume 53, issue 1

Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics pp. 1-27 Downloads
Ariela Caglio and Mara Cameran
The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports pp. 28-58 Downloads
Peter Kajüter and Martin Nienhaus
The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades pp. 59-93 Downloads
Gerald J. Lobo, Luc Paugam, Hervé Stolowy and Pierre Astolfi
Does Integrated Reporting Matter to the Capital Market? pp. 94-132 Downloads
Shan Zhou, Roger Simnett and Wendy Green
Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte) pp. 133-157 Downloads
Dale L. Flesher, Gary John Previts and William D. Samson

2016, volume 52, issue 4

Current issues in CEO compensation pp. 611-618 Downloads
Stewart Jones
Towards a Set of Design Principles for Executive Compensation Contracts pp. 619-684 Downloads
Yaowen Shan and Terry Walter
Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’ pp. 685-771 Downloads
Stacey Beaumont, Raluca Ratiu, David Reeb, Glenn Boyle, Philip Brown, Alexander Szimayer, Raymond Silva Rosa, David Hillier, Patrick McColgan, Athanasios Tsekeris, Bryan Howieson, Zoltan Matolcsy, Helen Spiropoulos, John Roberts, Tom Smith, Qing Zhou, Peter L. Swan, Stephen Taylor, Sue Wright and David Yermack
Responses and Rejoinders to Commentaries pp. 772-780 Downloads
Yaowen Shan and Terry Walter

2016, volume 52, issue 3

Accounting in China pp. 343-350 Downloads
Stewart Jones
Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms pp. 351-373 Downloads
Shujun Ding, Mingzhi Liu and Zhenyu Wu
Social Trust and Bank Loan Financing: Evidence from China pp. 374-403 Downloads
Deqiu Chen, Xuejiao Liu and Cong Wang
The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards pp. 404-440 Downloads
Wei Zhou, Liansheng Wu and Hong Wang
Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms pp. 441-472 Downloads
Juan Mao and Michael Ettredge
Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions pp. 473-500 Downloads
Jiandong Chen, Rong Ding, Wenxuan Hou and Sofia Johan
Pay Gap and Performance in China pp. 501-531 Downloads
Rajiv D. Banker, Danlu Bu and Mihir N. Mehta
Institutional Arrangements and Government Audit Independence in China pp. 532-567 Downloads
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market pp. 568-609 Downloads
Zhijun Lin, Ming Liu and Carlos Noronha

2016, volume 52, issue 2

Disclosure and the Cost of Capital: A Survey of the Theoretical Literature pp. 221-258 Downloads
Jeremy Bertomeu and Edwige Cheynel
Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program pp. 259-285 Downloads
Jap Efendi, Jin Dong Park and Chandra Subramaniam
Audit Partner Disciplinary Actions and Financial Restatements pp. 286-318 Downloads
Wen-Ching Chang, Yahn-Shir Chen, Ling-Tai Lynette Chou and Chia-Hui Ko
Significance Testing: We Can Do Better pp. 319-342 Downloads
Thomas R. Dyckman

2016, volume 52, issue 1

Advances in Equity Valuation: Research on Accounting Valuation pp. 1-4 Downloads
David Johnstone
Accounting Valuation and Cost of Equity Capital Dynamics pp. 5-25 Downloads
Jeffrey L. Callen
Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects. Discussion of Callen pp. 26-34 Downloads
Yaniv Konchitchki
Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital pp. 35-58 Downloads
Peter D. Easton and Steven J. Monahan
Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. Discussion of Easton and Monahan pp. 59-69 Downloads
Frank Ecker
Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities pp. 70-99 Downloads
James Ohlson and Erik Johannesson
Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities. Discussion of Ohlson and Johannesson pp. 100-105 Downloads
Alexander Nekrasov
Valuation: Accounting for Risk and the Expected Return pp. 106-130 Downloads
Stephen Penman
Valuation: Accounting for Risk and the Expected Return. Discussion of Penman pp. 131-139 Downloads
Matthew R. Lyle
Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows pp. 140-165 Downloads
Theodosia Konstantinidi, Arthur Kraft and Peter F. Pope
Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al pp. 166-175 Downloads
Panos N. Patatoukas
A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity pp. 176-210 Downloads
Demetris Christodoulou, Colin Clubb and Stuart Mcleay
Diagnostics to Evaluate Cost of Capital Measures. Discussion of Christodoulou et al pp. 211-219 Downloads
Jeremy Bertomeu

2015, volume 51, issue 4

Abacus: The First 50 Years pp. 485-498 Downloads
Stewart Jones
Financial Accounting Research, Practice, and Financial Accountability pp. 499-510 Downloads
Mary E. Barth
Accounting Research: Past, Present, and Future pp. 511-524 Downloads
Thomas R. Dyckman and Stephen A. Zeff
Accounting Research and Common Sense pp. 525-535 Downloads
James A. Ohlson
Risk in Accounting pp. 536-548 Downloads
Shyam Sunder
Measurement in Financial Reporting: Half a Century of Research and Practice pp. 549-571 Downloads
Geoffrey Whittington
Accounting Research: Where Now? pp. 572-586 Downloads
Stewart Jones and Murray Wells

2015, volume 51, issue 3

Economic Relations Among Earnings Quality Measures pp. 311-355 Downloads
Ralf Ewert and Alfred Wagenhofer
Auditor Reputation Under Different Negligence Regimes pp. 356-378 Downloads
Jochen Bigus
On the Relationship of Stewardship and Valuation—An Analytical Viewpoint pp. 379-411 Downloads
Christoph Kuhner and Christoph Pelger
Accounting for Fair Competition between Private and Public Sector Armaments Manufacturers in Victorian Britain pp. 412-436 Downloads
John Richard Edwards
Modelling Risk Perceptions of Stakeholders in Public–Private Partnership Toll Road Contracts pp. 437-483 Downloads
Demi Chung and David Hensher

2015, volume 51, issue 2

Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution pp. 143-168 Downloads
Jennifer Gippel, Tom Smith and Yushu Zhu
An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative pp. 169-207 Downloads
Richard Barker and Anne McGeachin
Observability and Subjective Performance Measurement pp. 208-237 Downloads
Neale G. O'Connor, F. Johnny Deng and Pan Fei
Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis pp. 238-278 Downloads
Klaus Derfuss
Business Cycle and Management Earnings Forecasts pp. 279-310 Downloads
Haiyan Jiang, Ahsan Habib and Rong Gong

2015, volume 51, issue 1

Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines pp. 1-36 Downloads
Lisa Evans, Rachel Baskerville and Katariina Nara
The Dividend Substitution Hypothesis: Australian Evidence pp. 37-62 Downloads
Christine Brown, John Handley and James O'Day
Earnings Surprises in Analysts' Forecasts, Mandatory Disclosure, and Share Repurchases pp. 63-85 Downloads
Chi-Chun Liu and Ni-Yun Chen
Non-linear Equity Valuation: An Empirical Analysis pp. 86-115 Downloads
Hemantha S. B. Herath, A. William Richardson, Raafat R. Roubi and Mark Tippett
The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards pp. 116-141 Downloads
David B. Sutton, Carolyn J. Cordery and Tony Zijl
Page updated 2017-12-06